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ARTICLE · 24 MARCH 2011

IRS Tax Lien Practices Eased

Foley Hoag LLP
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The Internal Revenue Service (IRS) has recently announced a new program designed to ease some of the burden imposed by its filing of Federal tax liens as a means of enforcing collection of delinquent taxes from both individuals and small businesses.

United StatesTax
James Montgomery
James Montgomery
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The Internal Revenue Service (IRS) has recently announced a new program designed to ease some of the burden imposed by its filing of Federal tax liens as a means of enforcing collection of delinquent taxes from both individuals and small businesses.

Among the highlights of this new IRS program are the following:

  • Threshold for Automatic Filing of Tax Liens Increased

Currently, a tax delinquency of only $5,000 can trigger the automatic filing of a tax lien against property of the delinquent taxpayer. The new IRS program proposes to increase this automatic tax lien trigger to tax delinquencies of $10,000 or more.

  • Release of Tax Liens

For taxpayers with tax delinquencies of $25,000 or less, the new program will permit the IRS to release a previously filed tax lien (thereby freeing the property from the IRS encumbrance) if the taxpayer enters into a "direct debit installment agreement" with an approved installment payment arrangement paid by automatic

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